﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2011v1.2">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2012-07-10T11:26:46-05:00</Timestamp>
    <TaxPeriodEndDate>2011-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <EIN>520783935</EIN>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>SMITH ELLIOTT KEARNS &amp; COMPANY LLC</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>55 WETZEL DRIVE SUITE 1</AddressLine1>
        <City>HANOVER</City>
        <State>PA</State>
        <ZIPCode>17331</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2011-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>562675802</EIN>
      <Name>
        <BusinessNameLine1>FRIENDS OF CODORUS STATE PARK</BusinessNameLine1>
      </Name>
      <NameControl>FRIE</NameControl>
      <Phone>7176372816</Phone>
      <USAddress>
        <AddressLine1>1066 BLOOMING GROVE ROAD</AddressLine1>
        <City>HANOVER</City>
        <State>PA</State>
        <ZIPCode>173319545</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>REBECCA MILLER</Name>
      <Title>PRESIDENT</Title>
      <Phone>7176372816</Phone>
      <DateSigned>2012-07-03</DateSigned>
      <AuthorizeThirdParty>1</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>KARA M DARLINGTON</Name>
      <PTIN>P00336337</PTIN>
      <Phone>7176375915</Phone>
    </Preparer>
    <TaxYear>2011</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="5">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <ScheduleBNotRequired>X</ScheduleBNotRequired>
      <WebSite>WWW.FRIENDS-OF-CODORUS.ORG</WebSite>
      <Organization501c3 referenceDocumentId="RetDoc1039100001">X</Organization501c3>
      <GrossReceipts>114230</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>3480</ContributionsGiftsGrantsEtc>
      <ProgramServiceRevenue>3880</ProgramServiceRevenue>
      <MembershipDues>3347</MembershipDues>
      <InvestmentIncome>118</InvestmentIncome>
      <FundraisingGrossIncome>75352</FundraisingGrossIncome>
      <SpecialEventsDirectExpenses>42118</SpecialEventsDirectExpenses>
      <SpecialEventsNetIncomeLoss>33234</SpecialEventsNetIncomeLoss>
      <GrossSalesOfInventory>28053</GrossSalesOfInventory>
      <CostOfGoodsSold>10321</CostOfGoodsSold>
      <GroProfitLossSalesOfInventory>17732</GroProfitLossSalesOfInventory>
      <TotalRevenue>61791</TotalRevenue>
      <BenefitsPaidToOrForMembers>2526</BenefitsPaidToOrForMembers>
      <FeesAndOthPymtToIndContractors>10202</FeesAndOthPymtToIndContractors>
      <PrintingPublicationsPostage>3369</PrintingPublicationsPostage>
      <OtherExpensesTotal>27870</OtherExpensesTotal>
      <TotalExpenses>43967</TotalExpenses>
      <ExcessOrDeficitForYear>17824</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>86138</NetAssetsOrFundBalancesBOY>
      <OtherChangesInNetAssets>0</OtherChangesInNetAssets>
      <NetAssetsOrFundBalancesEOY>103962</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartII>X</InfoInScheduleOPartII>
      <CashSavingsAndInvestments>
        <BOY>76913</BOY>
        <EOY>94737</EOY>
      </CashSavingsAndInvestments>
      <OtherAssetsTotal>
        <BOY>9225</BOY>
        <EOY>9225</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>86138</BOY>
        <EOY>103962</EOY>
      </TotalAssets>
      <SumOfTotalLiabilities>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </SumOfTotalLiabilities>
      <NetAssetsOrFundBalances>
        <BOY>86138</BOY>
        <EOY>103962</EOY>
      </NetAssetsOrFundBalances>
      <InfoInScheduleOPartIII>X</InfoInScheduleOPartIII>
      <PrimaryExemptPurpose>SUPPORT FOR CODORUS STATE PARK'S MISSION AND PUBLIC SUPPORT.</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>RESTORE, PRESERVE AND IMPROVE CODORUS STATE PARK AND ITS ENVIRONMENT.</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>0</GrantsAndAllocations>
        <ProgramServiceExpenses>9306</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>ASSIST CODORUS STATE PARK IN PROVIDING RECREATION AND EDUCATION ACTIVITIES.</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>0</GrantsAndAllocations>
        <ProgramServiceExpenses>11036</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <TotalProgramServiceExpenses>20342</TotalProgramServiceExpenses>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>BRAD BEALING</PersonName>
        <AddressUS>
          <AddressLine1>137 FORRY AVENUE</AddressLine1>
          <City>HANOVER</City>
          <State>PA</State>
          <ZIPCode>17331</ZIPCode>
        </AddressUS>
        <Title>SECRETARY</Title>
        <AvgHoursPerWkDevotedToPosition>20.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>DAVID A CARBAUGH SR</PersonName>
        <AddressUS>
          <AddressLine1>671 PUMPING STATION ROAD</AddressLine1>
          <City>HANOVER</City>
          <State>PA</State>
          <ZIPCode>17331</ZIPCode>
        </AddressUS>
        <Title>DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>0.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>DEB KLINE</PersonName>
        <AddressUS>
          <AddressLine1>835 HIGH ROCK ROAD N</AddressLine1>
          <City>HANOVER</City>
          <State>PA</State>
          <ZIPCode>17331</ZIPCode>
        </AddressUS>
        <Title>DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>6.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>KATE WERNTZ</PersonName>
        <AddressUS>
          <AddressLine1>3092 MACKENZI LANE APARTMENT 1</AddressLine1>
          <City>YORK</City>
          <State>PA</State>
          <ZIPCode>17408</ZIPCode>
        </AddressUS>
        <Title>DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>20.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>LARRY ROHRBAUGH</PersonName>
        <AddressUS>
          <AddressLine1>6269 HOFF ROAD</AddressLine1>
          <City>SPRING GROVE</City>
          <State>PA</State>
          <ZIPCode>17362</ZIPCode>
        </AddressUS>
        <Title>DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>10.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>LYNNE THOMPSON</PersonName>
        <AddressUS>
          <AddressLine1>644 BROADWAY</AddressLine1>
          <City>HANOVER</City>
          <State>PA</State>
          <ZIPCode>17331</ZIPCode>
        </AddressUS>
        <Title>DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>15.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>REBECCA MILLER</PersonName>
        <AddressUS>
          <AddressLine1>5 STUART CIRCLE</AddressLine1>
          <City>HANOVER</City>
          <State>PA</State>
          <ZIPCode>17331</ZIPCode>
        </AddressUS>
        <Title>PRESIDENT</Title>
        <AvgHoursPerWkDevotedToPosition>40.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>RICHARD STONER</PersonName>
        <AddressUS>
          <AddressLine1>476 KREUTZ CREEK ROAD</AddressLine1>
          <City>YORK</City>
          <State>PA</State>
          <ZIPCode>17406</ZIPCode>
        </AddressUS>
        <Title>DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>10.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>ROBERT CLEGG</PersonName>
        <AddressUS>
          <AddressLine1>6396 HOFF ROAD</AddressLine1>
          <City>SPRING GROVE</City>
          <State>PA</State>
          <ZIPCode>17362</ZIPCode>
        </AddressUS>
        <Title>DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>3.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>BOB LARSEN</PersonName>
        <AddressUS>
          <AddressLine1>545 GRANT DRIVE</AddressLine1>
          <City>HANOVER</City>
          <State>PA</State>
          <ZIPCode>17331</ZIPCode>
        </AddressUS>
        <Title>VICE PRESIDENT</Title>
        <AvgHoursPerWkDevotedToPosition>40.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>DWIGHT RESH</PersonName>
        <AddressUS>
          <AddressLine1>597 MCALLISTER STREET</AddressLine1>
          <City>HANOVER</City>
          <State>PA</State>
          <ZIPCode>17331</ZIPCode>
        </AddressUS>
        <Title>DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>20.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <InfoInScheduleOPartV>X</InfoInScheduleOPartV>
      <ActivitiesNotPreviouslyRpt>0</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>0</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>0</OrganizationHadUBI>
      <SubjectToProxyTax>0</SubjectToProxyTax>
      <OrganizationDissolvedEtc>0</OrganizationDissolvedEtc>
      <DirectIndirectPoliticalExpend>0</DirectIndirectPoliticalExpend>
      <MadeLoansToFromOfficers>0</MadeLoansToFromOfficers>
      <TaxImposedUnderIRC4911>0</TaxImposedUnderIRC4911>
      <TaxImposedUnderIRC4912>0</TaxImposedUnderIRC4912>
      <TaxImposedUnderIRC4955>0</TaxImposedUnderIRC4955>
      <EngagedInExcessBenefitTrans>0</EngagedInExcessBenefitTrans>
      <AmountOfTaxImposedOnOrgMgr>0</AmountOfTaxImposedOnOrgMgr>
      <AmountOfTaxReimbursedByOrg>0</AmountOfTaxReimbursedByOrg>
      <ProhibitedTaxShelterTrans>0</ProhibitedTaxShelterTrans>
      <StatesWhereCopyOfReturnIsFiled>PA</StatesWhereCopyOfReturnIsFiled>
      <TheBooksAreInCareOf>
        <NameBusiness>
          <BusinessNameLine1>REBECCA MILLER</BusinessNameLine1>
        </NameBusiness>
        <AddressUS>
          <AddressLine1>1066 BLOOMING GROVE ROAD</AddressLine1>
          <City>HANOVER</City>
          <State>PA</State>
          <ZIPCode>17331</ZIPCode>
        </AddressUS>
        <TelephoneNumber>7176326747</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>0</ForeignFinancialAccount>
      <ForeignOffice>0</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>0</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>0</DoesOrgHaveHospital>
      <TanningServicesProvided>0</TanningServicesProvided>
      <RelatedOrgControlledEntity>0</RelatedOrgControlledEntity>
      <EngagePoliticalCmpgnActivities>0</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>0</EngageInLobbyingActivities>
      <OperatingSchool>0</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>0</TrnsfrsExemptNonCharRelatedOrg>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
      <FiledScheduleA>1</FiledScheduleA>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg170b1Avi>X</PubliclySupportedOrg170b1Avi>
      <GiftsGrantsContribReceived170>
        <CurrentTaxYearMinus3Years>23985</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>10520</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>11939</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>6827</CurrentTaxYear>
        <Total>53271</Total>
      </GiftsGrantsContribReceived170>
      <ValueSrvcFcltsFurnishedByGovt>
        <CurrentTaxYearMinus3Years>7200</CurrentTaxYearMinus3Years>
        <Total>7200</Total>
      </ValueSrvcFcltsFurnishedByGovt>
      <Total170>
        <CurrentTaxYearMinus3Years>31185</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>10520</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>11939</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>6827</CurrentTaxYear>
        <Total>60471</Total>
      </Total170>
      <PublicSupportTotal170>60471</PublicSupportTotal170>
      <GrossInvestmentIncome170>
        <CurrentTaxYearMinus2Years>145</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>114</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>118</CurrentTaxYear>
        <Total>377</Total>
      </GrossInvestmentIncome170>
      <OtherIncome170>
        <CurrentTaxYearMinus3Years>34823</CurrentTaxYearMinus3Years>
        <Total>34823</Total>
      </OtherIncome170>
      <TotalSupport>95671</TotalSupport>
      <PublicSupportPertcentage170>0.63210</PublicSupportPertcentage170>
      <ThirtyThreePercntTestsCY170>X</ThirtyThreePercntTestsCY170>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="RetDoc1041300001">
      <EventsInformation>
        <NameOfEvent1>SUMMER BLAST</NameOfEvent1>
        <GrossReceiptsEvent1>64626</GrossReceiptsEvent1>
        <GrossRevenueEvent1>64626</GrossRevenueEvent1>
        <EntertainmentEvent1>5000</EntertainmentEvent1>
        <OtherDirectExpensesEvent1>31699</OtherDirectExpensesEvent1>
        <NameOfEvent2>HALLOWEEN IN THE PARK</NameOfEvent2>
        <GrossReceiptsEvent2>10726</GrossReceiptsEvent2>
        <GrossRevenueEvent2>10726</GrossRevenueEvent2>
        <OtherDirectExpensesEvent2>5419</OtherDirectExpensesEvent2>
        <GrossReceiptsTotal>75352</GrossReceiptsTotal>
        <GrossRevenueTotalEvents>75352</GrossRevenueTotalEvents>
        <EntertainmentTotalEvents>5000</EntertainmentTotalEvents>
        <OtherDirectExpensesTotalEvents>37118</OtherDirectExpensesTotalEvents>
        <DirectExpenseSummaryEvents>42118</DirectExpenseSummaryEvents>
        <NetIncomeSummary>33234</NetIncomeSummary>
      </EventsInformation>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <GeneralExplanation>
        <Identifier>OTHER INVESTMENT INCOME</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 4</ReturnReference>
        <Explanation>INTEREST 118..</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>INCOME FROM SALES OF INVENTORY</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 7</ReturnReference>
        <Explanation>INCOME: GROSS RECEIPTS: 28,053. RETURNS AND ALLOWANCES: 0. LESS COST OF GOODS SOLD: 10,321. GROSS PROFIT: 17,732. COST OF GOODS SOLD: INVENTORY AT BEGINNING OF YEAR: 9,225. MERCHANDISE PURCHASED: 10,321. COST OF LABOR: 0. MATERIALS AND SUPPLIES: 0. OTHER COSTS: 0. INVENTORY AT END OF YEAR: 9,225. COST OF GOODS SOLD: 10,321.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER EXPENSES</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 16</ReturnReference>
        <Explanation>DESCRIPTION: CODORUS STATE PARK PROGRAMS &amp; EVENTS. AMOUNT: 11,036. DESCRIPTION: CODORUS STATE PARK GIFT SHOP AND MUSEUM. AMOUNT: 3,049. DESCRIPTION: CODORUS STATE PARK EQUIPMENT AND FACILITIES. AMOUNT: 9,306. DESCRIPTION: OFFICE EXPENSE. AMOUNT: 2,238. DESCRIPTION: BANK/CREDIT CARD FEES. AMOUNT: 998. DESCRIPTION: INSURANCE. AMOUNT: 1,068. DESCRIPTION: ADMINISTRATIVE EXPENSE. AMOUNT: 175. TOTAL TO FORM 990-EZ, LINE 16: 27,870.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER ASSETS</Identifier>
        <ReturnReference>FORM 990-EZ, PART II, LINE 24</ReturnReference>
        <Explanation>DESCRIPTION: GIFT SHOP INVENTORY. BEG. OF YEAR AMOUNT: 9,225. END OF YEAR AMOUNT: 9,225.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <Declaration>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</Declaration>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>